CD Skripsi

Pengaruh Independensi, Audit Fee, Audit Tenure Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru)

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ABSTRACT
This study aims to examine the effect of independence, audit fee, audit tenure, and
auditor's professional skepticism on audit quality at Public Accounting Firms
(KAP) in Pekanbaru. Audit quality is an important factor in maintaining the
reliability of financial statements and increasing the trust of financial statement
users. This study uses a quantitative approach with a survey method by
distributing questionnaires to auditors working at several KAPs in Pekanbaru.
The number of respondents in this study was 80 auditors selected based on
purposive sampling techniques. The data collected were analyzed using multiple
linear regression analysis with the help of SPSS software. The results of the study
indicate that the variables of independence, audit fee, audit tenure, and auditor's
professional skepticism have a significant effect on audit quality, both partially
and simultaneously. This finding indicates that increasing the four factors can
encourage the creation of quality audits. This study provides practical
contributions for auditors and KAP in improving audit quality and provides
references for further research in the field of auditing.
Keywords: Independence, Audit Fee, Audit Tenure, Auditor Professional
Skepticism, Audit Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110624

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110624

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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